题目内容
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The inputs of developing project management plan do not include(72)． A．project charter B．stakeholder management strategy C．project scope statement D．outputs from planning processes
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The inputs of developing project management plan do not include (72) .
A．project charter
B．stakeholder management strategy
C．project scope statement
D．outputs from planning processes
A．currency adjustment factor
B．crew adjustment factor
C．water adjustment factor
D．administrative adjustment factor
The following scenario relates to questions 11–15.
Alisa commenced trading on 1 January 2015. Her sales since commencement have been as follows:
The above figures are stated exclusive of value added tax (VAT). Alisa only supplies services, and these are all standard rated for VAT purposes. Alisa notified her liability to compulsorily register for VAT by the appropriate deadline.
For each of the eight months prior to the date on which she registered for VAT, Alisa paid ￡240 per month (inclusive of VAT) for website design services and ￡180 per month (exclusive of VAT) for advertising. Both of these supplies are standard rated for VAT purposes and relate to Alisa’s business activity after the date from when she registered for VAT.
After registering for VAT, Alisa purchased a motor car on 1 January 2016. The motor car is used 60% for business mileage. During the quarter ended 31 March 2016, Alisa spent ￡456 on repairs to the motor car and ￡624 on fuel for both her business and private mileage. The relevant quarterly scale charge is ￡294.
All of these figures are inclusive of VAT. All of Alisa’s customers are registered for VAT, so she appreciates that she has to issue VAT invoices when services are supplied.
From what date would Alisa have been required to be compulsorily registered for VAT and therefore have had to charge output VAT on her supplies of services？
A.30 September 2015
B.1 November 2015
C.1 October 2015
D.30 October 2015
What amount of pre-registration input VAT would Alisa have been able to recover in respect of inputs incurred prior to the date on which she registered for VAT？A.￡468
B.￡608
C.￡536
D.￡456
How and by when does Alisa have to pay any VAT liability for the quarter ended 31 March 2016？A.Using any payment method by 30 April 2016
B.Electronically by 7 May 2016
C.Electronically by 30 April 2016
D.Using any payment method by 7 May 2016
Which of the following items of information is Alisa NOT required to include on a valid VAT invoice？A.The customer’s VAT registration number
B.An invoice number
C.The customer’s address
D.A description of the services supplied
What is the maximum amount of input VAT which Alisa can reclaim in respect of her motor expenses for the quarter ended 31 March 2016？A.￡108
B.￡138
C.￡180
D.￡125
请帮忙给出每个问题的正确答案和分析，谢谢！
